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The taxpayer queried whether the Directorate-General for Taxes (DGT) has changed its criteria regarding the applicable tax rates for public works concession contracts for hospitals. The DGT confirmed a change in criteria, stating that these contracts must be taxed at the standard rate.
This ruling increases the tax burden on public works concession contracts for hospital services, as they are now subject to the standard VAT rate instead of a reduced rate.
The tax team reviews your specific situation.
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